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OPTIONAL RULE [1 record]

Record 1 1994-01-13

English

Subject field(s)
  • General Vocabulary
  • Taxation
CONT

New subsection 1100(9.1) of the Income Tax Regulations provides an optional rule for computing CCA [capital cost allowance] in respect of property placed in Class 44.

French

Domaine(s)
  • Vocabulaire général
  • Fiscalité
CONT

Le nouveau paragraphe 1100(9.1) du Règlement de l'impôt sur le revenu prévoit une règle facultative pour le calcul de la DPA [déduction pour amortissement] relativement aux biens de la catégorie 44.

Spanish

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